Acorah Software Products - Accounts Production 14.3.260 false true true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 12105882 Mr J Oldrini Mr C Tennant Charlie James Tennant true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12105882 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 12105882 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 12105882 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 12105882 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 12105882 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 12105882 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 12105882 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 12105882 2022-07-31 12105882 2023-07-31 12105882 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 2023-07-31 12105882 frs-core:AfterOneYear 2022-08-01 2023-07-31 12105882 frs-core:BetweenOneFiveYears 2022-08-01 2023-07-31 12105882 frs-core:BetweenOneFiveYears 2023-07-31 12105882 frs-core:ComputerEquipment 2023-07-31 12105882 frs-core:ComputerEquipment 2022-08-01 2023-07-31 12105882 frs-core:ComputerEquipment 2022-07-31 12105882 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 12105882 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-01 2023-07-31 12105882 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 12105882 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 12105882 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-01 2023-07-31 12105882 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 12105882 frs-core:FurnitureFittings 2023-07-31 12105882 frs-core:FurnitureFittings 2022-08-01 2023-07-31 12105882 frs-core:FurnitureFittings 2022-07-31 12105882 frs-core:NetGoodwill 2023-07-31 12105882 frs-core:NetGoodwill 2022-08-01 2023-07-31 12105882 frs-core:NetGoodwill 2022-07-31 12105882 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 12105882 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-01 2023-07-31 12105882 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 12105882 frs-core:LandBuildings 2023-07-31 12105882 frs-core:LandBuildings 2022-08-01 2023-07-31 12105882 frs-core:LandBuildings 2022-07-31 12105882 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 12105882 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 12105882 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 12105882 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 12105882 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 12105882 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 12105882 frs-core:MoreThanFiveYears 2022-08-01 2023-07-31 12105882 frs-core:MoreThanFiveYears 2023-07-31 12105882 frs-core:MotorVehicles 2023-07-31 12105882 frs-core:MotorVehicles 2022-08-01 2023-07-31 12105882 frs-core:MotorVehicles 2022-07-31 12105882 frs-core:OtherResidualIntangibleAssets 2023-07-31 12105882 frs-core:OtherResidualIntangibleAssets 2022-08-01 2023-07-31 12105882 frs-core:OtherResidualIntangibleAssets 2022-07-31 12105882 frs-core:PlantMachinery 2023-07-31 12105882 frs-core:PlantMachinery 2022-08-01 2023-07-31 12105882 frs-core:PlantMachinery 2022-07-31 12105882 frs-core:Secured 2023-07-31 12105882 frs-core:Unsecured 2023-07-31 12105882 frs-core:WithinOneYear 2022-08-01 2023-07-31 12105882 frs-core:WithinOneYear 2023-07-31 12105882 frs-core:CapitalRedemptionReserve 2022-08-01 2023-07-31 12105882 frs-core:CapitalRedemptionReserve 2022-07-31 12105882 frs-core:CapitalRedemptionReserve 2023-07-31 12105882 frs-core:OtherReservesSubtotal 2022-08-01 2023-07-31 12105882 frs-core:OtherReservesSubtotal 2022-07-31 12105882 frs-core:OtherReservesSubtotal 2023-07-31 12105882 frs-core:RevaluationReserve 2022-08-01 2023-07-31 12105882 frs-core:RevaluationReserve 2022-07-31 12105882 frs-core:RevaluationReserve 2023-07-31 12105882 frs-core:SharePremium 2022-08-01 2023-07-31 12105882 frs-core:SharePremium 2022-07-31 12105882 frs-core:SharePremium 2023-07-31 12105882 frs-core:ShareCapital 2022-08-01 2023-07-31 12105882 frs-core:ShareCapital 2022-07-31 12105882 frs-core:ShareCapital 2023-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-07-31 12105882 frs-countries:UnitedKingdom 2022-08-01 2023-07-31 12105882 frs-countries:Europe 2022-08-01 2023-07-31 12105882 frs-countries:NorthAmerica 2022-08-01 2023-07-31 12105882 frs-countries:SouthAmerica 2022-08-01 2023-07-31 12105882 frs-countries:Asia 2022-08-01 2023-07-31 12105882 frs-countries:RestWorldOutsideUK 2022-08-01 2023-07-31 12105882 frs-bus:HighestPaidDirector 2022-08-01 2023-07-31 12105882 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 12105882 frs-bus:CompanyLimitedByGuarantee 2022-08-01 2023-07-31 12105882 frs-bus:LimitedLiabilityPartnershipLLP 2022-08-01 2023-07-31 12105882 frs-bus:LimitedLiabilityPartnershipsSORP 2022-08-01 2023-07-31 12105882 frs-bus:FullAccounts 2022-08-01 2023-07-31 12105882 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 12105882 frs-bus:AbridgedAccounts 2022-08-01 2023-07-31 12105882 frs-bus:FRS102 2022-08-01 2023-07-31 12105882 frs-bus:MediumEntities 2022-08-01 2023-07-31 12105882 frs-bus:SmallEntities 2022-08-01 2023-07-31 12105882 frs-bus:EntityHasNeverTraded 2022-08-01 2023-07-31 12105882 frs-bus:EntityNoLongerTradingButTradedInPast 2022-08-01 2023-07-31 12105882 frs-bus:Audited 2022-08-01 2023-07-31 12105882 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 12105882 frs-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 12105882 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 12105882 frs-bus:LargeCompaniesRegimeForAccounts 2022-08-01 2023-07-31 12105882 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 12105882 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 12105882 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 12105882 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 12105882 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 12105882 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 12105882 frs-bus:OrdinaryShareClass1 2022-07-31 12105882 frs-bus:OrdinaryShareClass1 2023-07-31 12105882 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 12105882 frs-bus:OrdinaryShareClass2 2022-07-31 12105882 frs-bus:OrdinaryShareClass2 2023-07-31 12105882 frs-bus:OrdinaryShareClass3 2022-08-01 2023-07-31 12105882 frs-bus:OrdinaryShareClass3 2022-07-31 12105882 frs-bus:OrdinaryShareClass3 2023-07-31 12105882 frs-bus:OrdinaryShareClass4 2022-08-01 2023-07-31 12105882 frs-bus:OrdinaryShareClass4 2022-07-31 12105882 frs-bus:OrdinaryShareClass4 2023-07-31 12105882 frs-bus:OrdinaryShareClass5 2022-08-01 2023-07-31 12105882 frs-bus:OrdinaryShareClass5 2022-07-31 12105882 frs-bus:OrdinaryShareClass5 2023-07-31 12105882 frs-bus:PreferenceShareClass1 2022-08-01 2023-07-31 12105882 frs-bus:PreferenceShareClass1 2022-07-31 12105882 frs-bus:PreferenceShareClass1 2023-07-31 12105882 frs-bus:PreferenceShareClass2 2022-08-01 2023-07-31 12105882 frs-bus:PreferenceShareClass2 2022-07-31 12105882 frs-bus:PreferenceShareClass2 2023-07-31 12105882 frs-bus:PreferenceShareClass3 2022-08-01 2023-07-31 12105882 frs-bus:PreferenceShareClass3 2022-07-31 12105882 frs-bus:PreferenceShareClass3 2023-07-31 12105882 frs-bus:PreferenceShareClass4 2022-08-01 2023-07-31 12105882 frs-bus:PreferenceShareClass4 2022-07-31 12105882 frs-bus:PreferenceShareClass4 2023-07-31 12105882 frs-bus:PreferenceShareClass5 2022-08-01 2023-07-31 12105882 frs-bus:PreferenceShareClass5 2022-07-31 12105882 frs-bus:PreferenceShareClass5 2023-07-31 12105882 1 2022-08-01 2023-07-31 12105882 1 2023-07-31 12105882 1 2022-08-01 2023-07-31 12105882 frs-core:LeasedAssets 2022-08-01 2023-07-31 12105882 frs-core:OwnedAssets 2022-08-01 2023-07-31 12105882 frs-core:CurrencyRisk 2022-08-01 2023-07-31 12105882 frs-core:MarketRisk 2022-08-01 2023-07-31 12105882 frs-core:InterestRateRisk 2022-08-01 2023-07-31 12105882 frs-core:DeferredTaxation 2022-08-01 2023-07-31 12105882 frs-core:DeferredTaxation 2022-07-31 12105882 frs-core:DeferredTaxation 2023-07-31 12105882 frs-core:OtherProvisionsContingentLiabilities 2022-08-01 2023-07-31 12105882 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 12105882 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 12105882 frs-core:ProvisionsDeferredTax 2023-07-31 12105882 frs-core:OtherDeferredTax 2023-07-31 12105882 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 12105882 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 12105882 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 12105882 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-01 2023-07-31 12105882 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 12105882 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 12105882 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 12105882 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 12105882 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 12105882 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 12105882 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 12105882 frs-core:TaxCreditsDeferredTax 2023-07-31 12105882 frs-core:CostValuation 2022-07-31 12105882 frs-core:AdditionsToInvestments 2023-07-31 12105882 frs-core:DisposalsRepaymentsInvestments 2023-07-31 12105882 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 12105882 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 12105882 frs-core:CostValuation 2023-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 12105882 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 12105882 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 12105882 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 12105882 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 12105882 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 12105882 frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12105882 frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12105882 dpl-frs:CostSales 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales 2022-07-31 12105882 dpl-frs:CostSales 2023-07-31 12105882 dpl-frs:DistributionCosts 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses 2022-08-01 2023-07-31 12105882 frs-bus:Director1 2022-08-01 2023-07-31 12105882 frs-bus:Director1 2022-07-31 12105882 frs-bus:Director1 2023-07-31 12105882 frs-bus:Director2 2022-08-01 2023-07-31 12105882 frs-bus:Director2 2022-07-31 12105882 frs-bus:Director2 2023-07-31 12105882 1 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 1 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 1 2023-07-31 12105882 2 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 2 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 2 2023-07-31 12105882 3 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 3 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 3 2023-07-31 12105882 4 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 4 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 4 2023-07-31 12105882 5 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 5 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 5 2023-07-31 12105882 6 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 6 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 6 2023-07-31 12105882 7 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 7 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 7 2023-07-31 12105882 8 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 8 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 8 2023-07-31 12105882 9 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 9 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 9 2023-07-31 12105882 10 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 10 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 10 2023-07-31 12105882 11 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 11 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 11 2023-07-31 12105882 12 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 12 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 12 2023-07-31 12105882 13 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 13 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 13 2023-07-31 12105882 14 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 14 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 14 2023-07-31 12105882 15 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 15 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 15 2023-07-31 12105882 16 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 16 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 16 2023-07-31 12105882 17 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 17 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 17 2023-07-31 12105882 18 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 18 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 18 2023-07-31 12105882 19 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 19 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 19 2023-07-31 12105882 20 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments 20 2023-07-31 12105882 frs-core:Non-currentFinancialInstruments 20 2023-07-31 12105882 dpl-frs:Item1 2022-08-01 2023-07-31 12105882 dpl-frs:Item1 2022-07-31 12105882 dpl-frs:Item1 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item1 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item1 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-08-01 2023-07-31 12105882 dpl-frs:Item2 2022-08-01 2023-07-31 12105882 dpl-frs:Item2 2022-07-31 12105882 dpl-frs:Item2 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item2 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item2 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-08-01 2023-07-31 12105882 dpl-frs:Item3 2022-08-01 2023-07-31 12105882 dpl-frs:Item3 2022-07-31 12105882 dpl-frs:Item3 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item3 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item3 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-08-01 2023-07-31 12105882 dpl-frs:Item4 2022-08-01 2023-07-31 12105882 dpl-frs:Item4 2022-07-31 12105882 dpl-frs:Item4 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item4 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item4 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-08-01 2023-07-31 12105882 dpl-frs:Item5 2022-08-01 2023-07-31 12105882 dpl-frs:Item5 2022-07-31 12105882 dpl-frs:Item5 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item5 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-07-31 12105882 dpl-frs:Item6 2022-08-01 2023-07-31 12105882 dpl-frs:Item6 2022-07-31 12105882 dpl-frs:Item6 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-07-31 12105882 dpl-frs:Item7 2022-08-01 2023-07-31 12105882 dpl-frs:Item7 2022-07-31 12105882 dpl-frs:Item7 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 12105882 dpl-frs:Item8 2022-08-01 2023-07-31 12105882 dpl-frs:Item8 2022-07-31 12105882 dpl-frs:Item8 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 12105882 dpl-frs:Item9 2022-08-01 2023-07-31 12105882 dpl-frs:Item9 2022-07-31 12105882 dpl-frs:Item9 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 12105882 dpl-frs:Item10 2022-08-01 2023-07-31 12105882 dpl-frs:Item10 2022-07-31 12105882 dpl-frs:Item10 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 12105882 dpl-frs:Item11 2022-08-01 2023-07-31 12105882 dpl-frs:Item11 2022-07-31 12105882 dpl-frs:Item11 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 12105882 dpl-frs:Item12 2022-08-01 2023-07-31 12105882 dpl-frs:Item12 2022-07-31 12105882 dpl-frs:Item12 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 12105882 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 12105882 1 2022-08-01 2023-07-31 12105882 frs-countries:EnglandWales 2022-08-01 2023-07-31 12105882 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 12105882 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 12105882 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 12105882 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 12105882 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 12105882 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 12105882 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 12105882 2021-07-31 12105882 2022-07-31 12105882 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 2022-07-31 12105882 frs-core:AfterOneYear 2021-08-01 2022-07-31 12105882 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 12105882 frs-core:BetweenOneFiveYears 2022-07-31 12105882 frs-core:ComputerEquipment 2022-07-31 12105882 frs-core:ComputerEquipment 2021-08-01 2022-07-31 12105882 frs-core:ComputerEquipment 2021-07-31 12105882 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 12105882 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 12105882 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 12105882 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 12105882 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 12105882 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 12105882 frs-core:FurnitureFittings 2022-07-31 12105882 frs-core:FurnitureFittings 2021-08-01 2022-07-31 12105882 frs-core:FurnitureFittings 2021-07-31 12105882 frs-core:NetGoodwill 2022-07-31 12105882 frs-core:NetGoodwill 2021-08-01 2022-07-31 12105882 frs-core:NetGoodwill 2021-07-31 12105882 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 12105882 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 12105882 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 12105882 frs-core:LandBuildings 2022-07-31 12105882 frs-core:LandBuildings 2021-08-01 2022-07-31 12105882 frs-core:LandBuildings 2021-07-31 12105882 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 12105882 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 12105882 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 12105882 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 12105882 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 12105882 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 12105882 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 12105882 frs-core:MoreThanFiveYears 2022-07-31 12105882 frs-core:MotorVehicles 2022-07-31 12105882 frs-core:MotorVehicles 2021-08-01 2022-07-31 12105882 frs-core:MotorVehicles 2021-07-31 12105882 frs-core:OtherResidualIntangibleAssets 2022-07-31 12105882 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 12105882 frs-core:OtherResidualIntangibleAssets 2021-07-31 12105882 frs-core:PlantMachinery 2022-07-31 12105882 frs-core:PlantMachinery 2021-08-01 2022-07-31 12105882 frs-core:PlantMachinery 2021-07-31 12105882 frs-core:Secured 2022-07-31 12105882 frs-core:Unsecured 2022-07-31 12105882 frs-core:WithinOneYear 2021-08-01 2022-07-31 12105882 frs-core:WithinOneYear 2022-07-31 12105882 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 12105882 frs-core:CapitalRedemptionReserve 2021-07-31 12105882 frs-core:CapitalRedemptionReserve 2022-07-31 12105882 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 12105882 frs-core:OtherReservesSubtotal 2021-07-31 12105882 frs-core:OtherReservesSubtotal 2022-07-31 12105882 frs-core:RevaluationReserve 2021-08-01 2022-07-31 12105882 frs-core:RevaluationReserve 2021-07-31 12105882 frs-core:RevaluationReserve 2022-07-31 12105882 frs-core:SharePremium 2021-08-01 2022-07-31 12105882 frs-core:SharePremium 2021-07-31 12105882 frs-core:SharePremium 2022-07-31 12105882 frs-core:ShareCapital 2021-08-01 2022-07-31 12105882 frs-core:ShareCapital 2021-07-31 12105882 frs-core:ShareCapital 2022-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 12105882 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 12105882 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 12105882 frs-countries:Europe 2021-08-01 2022-07-31 12105882 frs-countries:NorthAmerica 2021-08-01 2022-07-31 12105882 frs-countries:SouthAmerica 2021-08-01 2022-07-31 12105882 frs-countries:Asia 2021-08-01 2022-07-31 12105882 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 12105882 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 12105882 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 12105882 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 12105882 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 12105882 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 12105882 frs-bus:FullAccounts 2021-08-01 2022-07-31 12105882 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 12105882 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 12105882 frs-bus:FRS102 2021-08-01 2022-07-31 12105882 frs-bus:MediumEntities 2021-08-01 2022-07-31 12105882 frs-bus:SmallEntities 2021-08-01 2022-07-31 12105882 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 12105882 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 12105882 frs-bus:Audited 2021-08-01 2022-07-31 12105882 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 12105882 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 12105882 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 12105882 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 12105882 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 12105882 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 12105882 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 12105882 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 12105882 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 12105882 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 12105882 frs-bus:OrdinaryShareClass1 2021-07-31 12105882 frs-bus:OrdinaryShareClass1 2022-07-31 12105882 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 12105882 frs-bus:OrdinaryShareClass2 2021-07-31 12105882 frs-bus:OrdinaryShareClass2 2022-07-31 12105882 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 12105882 frs-bus:OrdinaryShareClass3 2021-07-31 12105882 frs-bus:OrdinaryShareClass3 2022-07-31 12105882 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 12105882 frs-bus:OrdinaryShareClass4 2021-07-31 12105882 frs-bus:OrdinaryShareClass4 2022-07-31 12105882 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 12105882 frs-bus:OrdinaryShareClass5 2021-07-31 12105882 frs-bus:OrdinaryShareClass5 2022-07-31 12105882 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 12105882 frs-bus:PreferenceShareClass1 2021-07-31 12105882 frs-bus:PreferenceShareClass1 2022-07-31 12105882 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 12105882 frs-bus:PreferenceShareClass2 2021-07-31 12105882 frs-bus:PreferenceShareClass2 2022-07-31 12105882 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 12105882 frs-bus:PreferenceShareClass3 2021-07-31 12105882 frs-bus:PreferenceShareClass3 2022-07-31 12105882 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 12105882 frs-bus:PreferenceShareClass4 2021-07-31 12105882 frs-bus:PreferenceShareClass4 2022-07-31 12105882 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 12105882 frs-bus:PreferenceShareClass5 2021-07-31 12105882 frs-bus:PreferenceShareClass5 2022-07-31 12105882 1 2021-08-01 2022-07-31 12105882 1 2022-07-31 12105882 1 2021-08-01 2022-07-31 12105882 frs-core:LeasedAssets 2021-08-01 2022-07-31 12105882 frs-core:OwnedAssets 2021-08-01 2022-07-31 12105882 frs-core:CurrencyRisk 2021-08-01 2022-07-31 12105882 frs-core:MarketRisk 2021-08-01 2022-07-31 12105882 frs-core:InterestRateRisk 2021-08-01 2022-07-31 12105882 frs-core:DeferredTaxation 2021-08-01 2022-07-31 12105882 frs-core:DeferredTaxation 2021-07-31 12105882 frs-core:DeferredTaxation 2022-07-31 12105882 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 12105882 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 12105882 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 12105882 frs-core:ProvisionsDeferredTax 2022-07-31 12105882 frs-core:OtherDeferredTax 2022-07-31 12105882 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 12105882 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 12105882 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 12105882 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 12105882 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 12105882 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 12105882 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 12105882 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 12105882 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 12105882 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 12105882 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 12105882 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 12105882 frs-core:TaxCreditsDeferredTax 2022-07-31 12105882 frs-core:CostValuation 2021-07-31 12105882 frs-core:AdditionsToInvestments 2022-07-31 12105882 frs-core:DisposalsRepaymentsInvestments 2022-07-31 12105882 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 12105882 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 12105882 frs-core:CostValuation 2022-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 12105882 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 12105882 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 12105882 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 12105882 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 12105882 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 12105882 frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:ListedExchangeTraded 2021-07-31 12105882 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 12105882 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 12105882 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12105882 frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:UnlistedNon-exchangeTraded 2021-07-31 12105882 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 12105882 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 12105882 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12105882 dpl-frs:CostSales 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales 2021-07-31 12105882 dpl-frs:CostSales 2022-07-31 12105882 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 12105882 frs-bus:Director1 2021-08-01 2022-07-31 12105882 frs-bus:Director1 2021-07-31 12105882 frs-bus:Director1 2022-07-31 12105882 frs-bus:Director2 2021-08-01 2022-07-31 12105882 frs-bus:Director2 2021-07-31 12105882 frs-bus:Director2 2022-07-31 12105882 1 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 1 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 1 2022-07-31 12105882 2 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 2 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 2 2022-07-31 12105882 3 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 3 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 3 2022-07-31 12105882 4 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 4 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 4 2022-07-31 12105882 5 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 5 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 5 2022-07-31 12105882 6 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 6 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 6 2022-07-31 12105882 7 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 7 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 7 2022-07-31 12105882 8 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 8 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 8 2022-07-31 12105882 9 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 9 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 9 2022-07-31 12105882 10 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 10 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 10 2022-07-31 12105882 11 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 11 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 11 2022-07-31 12105882 12 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 12 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 12 2022-07-31 12105882 13 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 13 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 13 2022-07-31 12105882 14 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 14 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 14 2022-07-31 12105882 15 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 15 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 15 2022-07-31 12105882 16 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 16 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 16 2022-07-31 12105882 17 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 17 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 17 2022-07-31 12105882 18 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 18 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 18 2022-07-31 12105882 19 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 19 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 19 2022-07-31 12105882 20 2021-08-01 2022-07-31 12105882 frs-core:CurrentFinancialInstruments 20 2022-07-31 12105882 frs-core:Non-currentFinancialInstruments 20 2022-07-31 12105882 dpl-frs:Item1 2021-08-01 2022-07-31 12105882 dpl-frs:Item1 2021-07-31 12105882 dpl-frs:Item1 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 12105882 dpl-frs:Item2 2021-08-01 2022-07-31 12105882 dpl-frs:Item2 2021-07-31 12105882 dpl-frs:Item2 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 12105882 dpl-frs:Item3 2021-08-01 2022-07-31 12105882 dpl-frs:Item3 2021-07-31 12105882 dpl-frs:Item3 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 12105882 dpl-frs:Item4 2021-08-01 2022-07-31 12105882 dpl-frs:Item4 2021-07-31 12105882 dpl-frs:Item4 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 12105882 dpl-frs:Item5 2021-08-01 2022-07-31 12105882 dpl-frs:Item5 2021-07-31 12105882 dpl-frs:Item5 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 12105882 dpl-frs:Item6 2021-08-01 2022-07-31 12105882 dpl-frs:Item6 2021-07-31 12105882 dpl-frs:Item6 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 12105882 dpl-frs:Item7 2021-08-01 2022-07-31 12105882 dpl-frs:Item7 2021-07-31 12105882 dpl-frs:Item7 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 12105882 dpl-frs:Item8 2021-08-01 2022-07-31 12105882 dpl-frs:Item8 2021-07-31 12105882 dpl-frs:Item8 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 12105882 dpl-frs:Item9 2021-08-01 2022-07-31 12105882 dpl-frs:Item9 2021-07-31 12105882 dpl-frs:Item9 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 12105882 dpl-frs:Item10 2021-08-01 2022-07-31 12105882 dpl-frs:Item10 2021-07-31 12105882 dpl-frs:Item10 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 12105882 dpl-frs:Item11 2021-08-01 2022-07-31 12105882 dpl-frs:Item11 2021-07-31 12105882 dpl-frs:Item11 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 12105882 dpl-frs:Item12 2021-08-01 2022-07-31 12105882 dpl-frs:Item12 2021-07-31 12105882 dpl-frs:Item12 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 12105882 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 12105882 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 12105882 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 12105882 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 12105882 1 2021-08-01 2022-07-31 12105882 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 12105882
Servu Online Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Richards Associates Limited
North Lodge
Hawkesyard
Rugeley
Staffordshire
WS15 1PS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12105882
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 446 1,188
446 1,188
CURRENT ASSETS
Cash at bank and in hand 10 10
10 10
Creditors: Amounts Falling Due Within One Year 5 (5,753 ) (5,535 )
NET CURRENT ASSETS (LIABILITIES) (5,743 ) (5,525 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,297 ) (4,337 )
NET LIABILITIES (5,297 ) (4,337 )
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account (5,307 ) (4,347 )
SHAREHOLDERS' FUNDS (5,297) (4,337)
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C Tennant
Director
14 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Servu Online Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12105882 . The registered office is 108 Ashby Road, Donisthorpe, Swadlincote, DE12 7QG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
2.3. Turnover
Rendering of services
 Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20%
Computer Equipment 33%
2.5. Financial Instruments
The company only enters in to basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 287 3,521 3,808
As at 31 July 2023 287 3,521 3,808
Depreciation
As at 1 August 2022 69 2,551 2,620
Provided during the period 57 685 742
As at 31 July 2023 126 3,236 3,362
Net Book Value
As at 31 July 2023 161 285 446
As at 1 August 2022 218 970 1,188
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - (1 )
Accruals and deferred income 90 360
Directors' loan accounts 5,663 5,176
5,753 5,535
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
7. Ultimate Controlling Party
The company's ultimate controlling party is Charlie James Tennant by virtue of his ownership of 100% of the issued share capital in the company.
8. Going concern
Current liabilities exceed current assets however, the company is able to meet any liabilities that may fall due. 
Page 4